Cerrone Inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $91,500 and at the end of the month was $83,250. The cost of goods manufactured for the month was $418,100. The actual manufacturing overhead cost incurred was $136,900 and the manufacturing overhead cost applied to jobs was $129,500. The adjusted cost of goods sold that would appear on the income statement for July is:

$418,100

$425,500

$410,700

$433,750